Analisis Pengaruh Book-Tax Differences terhadap Persistensi Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftard di Bursa Efek Indonesia Tahun 2005-2010)

Muhammad Harun

Jurnal Akuntansi dan Bisnis
Vol 13, No 2 (2013)

This study aims to obtain empirical evidence about the effects of book-tax differences on the earnings persistence and persistence of accruals component. This study used a sample of manufacturing companies, totaling sample is 56 companies listed in the Indonesia Stock Exchange (BEI), and publish audited financial statements that consistent in 2005-2010. Samples were taken used purposive sampling method. Data analysis using multiple regression method. The results of this study indicate that companies with temporary book-tax differences provide incremental information usefull over the magnitude of accruals for the persistence of earnings, and companies with temporary book-tax differences provide incremental information over the magnitude of accruals for the persistence of the accruals component of earnings.